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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. NY CINEMA UP
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Adarsh Shrivastava
Res. Counsel
Rajat Talati
Arjun Bhandari

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

Respondent NY CINEMA UP
Court

NAA (National Anti Profiteering Authority)

Date Jul 6, 2022
Order No.

33/2022

Citation

2022(7) TAXREPLY 6063

Original Order
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ORDER

1.  The Present Report dated 31.03.2021 had been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 in compliance of the Order No. 15/2020 dated 12.03.2020, wherein this Authority had directed the DGAP under Rule 133(5) of the CGST Rules, 2017 (hereinafter referred to as “the Rules”) to conduct investigation of all the screens being operated by the Respondent which had not been investigated from the perspective of Section 171 of the CGST Act, 2017. 2. The DGAP in its report dated 31.03 2021 has inter aila, stated: a. That a Notice under Rule 129 of the Rules was issued by the DGAP on 15.05.2020, calling upon the Respondent to reply as to whether he admitted that the benefit of reduction in GST rate w.e.f. 01.01,2019, had not been passed on to his recipients by way of commensurate reduction in prices and if so, to suo moto determine the quantum thereof and indicate the s....

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